COMMISSIONER OF CENTRAL EXCISE, GUNTUR Vs. COMPUTER CONNECTION

JUDGEMENT

(1.) THIS is an appeal filed by Revenue.

(2.) THE Revenue has come in appeal on the ground that the Commissioner (Appeals) was not justified in dropping the penalty imposed by the Joint Commissioner.

(3.) ON going through the impugned order, we find that the point at issue has been properly analysed by the Commissioner (Appeals) as per Para 8 of the impugned order which reads as under -